Property Tax Act |
Property Tax (Rate for Owner-Occupied Residential Premises) Order |
O 10 |
REVISED EDITION 1990 |
(25th March 1992) |
[1st July 1990] |
Citation |
1. This Order may be cited as the Property Tax (Rate for Owner-Occupied Residential Premises) Order. |
Definitions |
2. In this Order —
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4% property tax payable |
Owner-occupier’s rate applicable only where dwelling-house is owner-occupied |
4. The owner-occupier’s rate shall not apply to any dwelling-house unless the owner satisfies the Comptroller of Property Tax in such manner as the Comptroller may direct that the dwelling-house is an owner-occupied dwelling-house. |
Rates in cases of two owners married to each other |
5. Subject to paragraph 6, where two owners are married to each other, the owner-occupier’s rate shall apply to only one owner-occupied dwelling-house whether it is owned jointly by the owners or separately by either one of them. |
Other rates |
6. Where an owner satisfies the Comptroller of Property Tax in such manner as the Comptroller may direct that —
|
Owner-occupier’s rate |
7. The owner-occupier’s rate shall apply only —
|